Extraterritorial Taxation #10: Violating Human Rights
SEAT Working Paper Series #2023/10 (June 5, 2023).
18 Pages Posted: 5 Jun 2023
Date Written: June 5, 2023
This is the tenth in a series of sixteen papers about the U.S extraterritorial tax system.
The U.S. extraterritorial tax system violates multiple provisions of international human rights instruments that have been signed, or signed and ratified, by the United States.
The rights in question include:
- The right to leave one’s country;
- The right to work, free choice of work, and freedom from discrimination in work;
- Equality in dignity and rights;
- Freedom from the arbitrary deprivation of nationality and the right to return to one’s country; and
- The right of self-determination.
Regardless of the extent to which the relevant international human rights instruments are directly applicable for the United States, these violations further expose the problems and injustices of the U.S. extraterritorial tax system and underscore the system’s immorality.
In addition, the violations are further demonstration that, in a discussion of equal protection, the United States has neither a compelling nor a legitimate interest in continuing the U.S. extraterritorial tax system.
Keywords: Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Citizenship, Overseas Americans, Human Rights, Self-Determination
JEL Classification: D63, E62, F22, F53, F54, G21, G23, G28, H24, H25, H26, H30, H87, J24, J26, J48, J61, J68, K33, K34,
Suggested Citation: Suggested Citation